Author: Leigh Sparks
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April 2020 -new journal article published (Journal Articles page) on Twenty-One Years of Going Shopping and Marketing History
January 2022 – removal of some redundant pages, reordering of some material, the addition of some new pages (under Commentaries), and some changes to some of the text throughout
Top Posts & Pages
- About Leigh Sparks and this Blog
- Logistics and Retail Management 5th Edition
- Retail change and why we fell in love with supermarkets?
- Co-operative Tokens, Sports Direct and The Bristol Pound
- Orkney - the Second Leg
- UK Grocery Market Share 1997-2019
- Grocery Market Shares in the UK 2020
- Checkout the Queen’s Platinum Jubilee
- Predicting the Post-Covid Retail Landscape: presentation for Scottish Grocers Federation Cross Party Group
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Tag Archives: Online Taxation
The Small Business Bonus Scheme
One of the recommendations of the 2017 Barclay Review of the Non-Domestic Rates System in Scotland was that an evaluation of the Small Business Bonus Scheme (SBBS) be undertaken. Five years on, it has finally arrived, all 232 pages of … Continue reading →
Posted in Barclay Review, Government, Internet, Large Store Levy, Legislation, Local Authorities, Non-domestic rates, Online Retailing, Out of Town, Public Policy, Rates, Scotland's Town and High Streets, Scottish Government, Small Business Bonus Scheme, Small Shops, Tax, Town Centres
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Tagged Barclay Review, Non-domestic rates, Online Taxation, Out of Town, Property, Property Tax, Retailers, Scottish Government, Small Business Bonus Scheme, Small Retailers, Town Centres
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Scottish Business Rates: a Local and/or National Issue?
A fair degree of concern was whipped up in the run-up to the New Year by the vote in the Scottish Parliament to give local councils the ability to set non-domestic, i.e. business rates. This is not yet confirmed as … Continue reading →
Posted in Barclay Review, Bids Scotland, Government, Internet shopping, Legislation, Local Authorities, Local Retailers, Localisation, MSPs, Online Retailing, Rates, Regulation, Retail Levy, Retail Policy, Scotland's Town and High Streets, Scottish Government, Scottish Retail Consortium, Scottish Retailing, Small Business Bonus Scheme, Small Shops, Tax, Towns, Uncategorized
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Tagged Barclay Review, Business rates, Local Democracy, Local Government, Local Retailers, Online deliveries, Online Taxation, Out of town impacts, Rates, Retailers, Retailers Costs, Scotland, Small Business Bonus Scheme, towns
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